Challenges and risks in foreign trade
- Introduction (terminology, responsibility of the German customs administration, delimitation of topics (customs law, foreign trade law and origin of goods as well as preferences)).
- Risks in the area of customs and foreign trade.
- Business units involved and their function for foreign trade processes.
- Overview of legal bases.
Operational customs clearance and customs duties
- Basics of importing and exporting goods (procedure, release for free circulation, export procedure, simplifications).
- Overview of customs procedures (storage, processing, use, dispatch).
- ATLAS / IZA (Internet customs declaration) / IAA-Plus.
- The import customs declaration (including broker management, compliance and controls within the company).
- The export declaration (including broker management, compliance and controls within the company).
- Parties involved in the import and export procedure.
- Fields of the customs declaration at a glance (including declarant, representative, description of goods, type of transaction, etc.).
- Overview of customs value (importance for customs audits!).
- The customs tariff number and its meaning.
- Customs documents (including import duty notice, export declaration/exit note, document coding).
- Prohibitions and restrictions.
- Internal responsibilities.
Overview of export controls
- Basic terms and responsibilities.
- Subject of export control (goods, countries and persons/organizations).
- Listed goods (including dual-use).
- Embargoes/sanctions.
- Export control: automation options.
Customs tariff classification and customs master data
- Importance of the customs tariff for national and international trade.
- Organization and structure of the customs tariff.
- Important terminology (e.g. Harmonized System, TARIC, Combined Nomenclature).
- The General Provisions (GP) of the Harmonized System.
- Best practices for the correct application of the customs tariff (including tools and databases for determining customs tariff numbers).
- Classification of parts and accessories.
- The binding customs tariff number (bTI).
- Entry and maintenance of customs master data.
- Consequences of incorrect classification.
- Use of AI for tariff classification.
Preference management in the company
- Concept of origin and delimitation ("Made in", "preferential origin").
- Non-preferential origin.
- Preferences as a competitive and customs advantage (new sales markets for your company).
- Origin preference and origin system (including over-the-counter preference vs. origin preference).
- Preference determination by means of rules of origin.
- Formal and non-formal proof of preference.
- The supplier's declaration.
- Retention of preferential documents.
- Risks associated with the incorrect issue of preference certificates.
- Preference calculation in practice.
- Preferential law for advanced students (including draw-back, territorial principle, direct transportation).
- Cumulation in the area of bilateral and diagonal free trade agreements.
- Simplifications in preferential law (including authorized and registered exporters).
- Automation options for determining preferences in the company.
Customs management and customs procedures
- Overview of customs procedures and customs simplifications (including simplified customs declaration, deferment of payment, binding information).
- Customs processing operations in practice (inward and outward processing).
- Customs transit procedures.
- Customs IT in practical application.
Compliance in the area of foreign trade
- Organization of customs matters in the company.
- Responsibilities and liability.
- Authorized Economic Operator (AEO) status and its advantages.
- Interfaces to other areas of the company (including VAT).
- Customs KPIs and controlling.
External audits by the customs administration
- General information on external audits (responsibility, legal basis, risks, rights and obligations, distinction between tax supervision and external audit).
- Preparation for the external audit (company perspective vs. customs auditor perspective).
- Carrying out an external audit (scope and principles of the audit, retention of documents).
- Completion of an external audit (concluding meeting vs. formal final meeting, audit report).
- Recommendations for action.
Exam content
The examination relates to the content of the two face-to-face modules.
Form of examination
The e-exam is an online-based exam on your PC/laptop. It takes approx. 1.5 hours.
You can access the e-exam via your learning environment.
You can take the e-exam in your familiar surroundings at a time of your choosing.
The special thing about the test is that you are shown immediately afterwards whether you have passed the test.
After passing the e-exam, you will receive a certificate from the Haufe Akademie .
Contents
Module 1: Basics of customs law: beginner's course for successful customs clearance
Challenges and risks in foreign trade
- Introduction (terminology, responsibility of the German customs administration, delimitation of topics (customs law, foreign trade law and origin of goods and preferences)).
- Risks in the area of customs and foreign trade.
- Business units involved and their function for foreign trade processes.
- Overview of legal bases.
Operational customs clearance and (customs duties)
- Basics of importing and exporting goods (procedure, release for free circulation, export procedure, simplifications).
- Overview of customs procedures (storage, processing, use, dispatch).
- ATLAS - IZA (Internet customs declaration) - IAA-Plus.
- The import customs declaration (including broker management, compliance and controls within the company).
- The export declaration (including broker management, compliance and controls within the company).
- Parties involved in the import and export procedure.
- Fields of the customs declaration at a glance (including declarant, representative, description of goods, type of transaction, etc.).
- Overview of customs value (importance for customs audits!).
- The customs tariff number and its meaning.
- Customs documents (including import duty notice, export declaration/exit note, document coding).
- Prohibitions and restrictions.
- Internal responsibilities.
Overview of export controls
- Basic concepts and responsibilities.
- Subject of export control (goods, countries and persons/organizations.
- Listed goods (including dual-use).
- Embargoes/sanctions.
- Export control: automation options.
Customs tariff classification and customs master data
- Importance of the customs tariff for national and international trade.
- Organization and structure of the customs tariff.
- Important terminology (e.g. Harmonized System, TARIC, Combined Nomenclature).
- The General Provisions (GP) of the Harmonized System.
- Best practices for the correct application of the customs tariff (including tools and databases for determining customs tariff numbers).
- Classification of parts and accessories.
- The binding customs tariff number (bTI).
- Entry and maintenance of customs master data.
- Consequences of incorrect classification.
- Use of AI for tariff classification
Preference management in the company
- Concept of origin and delimitation ("Made in", "preferential origin").
- Non-preferential origin.
- Preferences as a competitive and customs advantage (new sales markets for your company).
- Origin preference and origin system (including over-the-counter preference vs. origin preference).
- Preference determination by means of rules of origin.
- Formal and non-formal proof of preference.
- The supplier's declaration.
- Retention of preferential documents.
- Risks associated with the incorrect issue of preference certificates.
- Preference calculation in practice.
- Preferential law for advanced students (e.g. draw-back, territorial principle, direct transportation).
- Cumulation in the area of bilateral and diagonal free trade agreements.
- Simplifications in preferential law (including authorized and registered exporters).
- Automation options for determining preferences in the company.
Module 2: Customs expert: Operational customs clearance in the company
Customs management and customs procedures
- Overview of customs procedures and customs simplifications (including simplified customs declaration, deferment of payment, binding information).
- Customs processing operations in practice (inward and outward processing).
- Customs transit procedures.
- Customs IT in practical application.
Compliance in the area of foreign trade
- Organization of customs matters in the company.
- Responsibilities and liability.
- Authorized Economic Operator (AEO) status and its advantages.
- Interface to other business areas (including VAT).
- Customs KPIs and controlling.
External audits by the customs administration
- General information on external audits (responsibility, legal basis, risks, rights and obligations, distinction between tax supervision and external audit).
- Preparation for the company perspective vs. the customs auditor perspective.
- Carrying out an external audit (scope and principles of the audit, retention of documents).
- Completion of an external audit (final meeting vs. formal final meeting, audit report).
- Recommendations for action.
Module 3: E-test
Learning environment
Your benefit
- You can correctly interpret and apply rules of origin.
- You will be able to determine the origin of goods and provide the correct proof of origin.
- You know the relevant databases.
- You act confidently in the position of customs officer.
Methods
Trainer input, case/best-practice examples, checklists, discussion, exchange of experience
Recommended for
(Future) customs officers in the company, Employees from the import and export departments
Final examination
The e-exam is an online exam on your PC/laptop. It lasts approximately 1.5 hours.
You can access the e-exam via your learning environment.
You can take the e-exam in your familiar environment at a time of your choosing.
The special thing about the exam is that you will be shown immediately afterwards whether you have passed the exam.
After passing the e-exam, you will receive a certificate from the Haufe Akademie .
Further recommendations for "Further training for certified customs managers"
Seminar evaluation for "Further training for certified customs managers"







35373
35232
Start dates and details

